When does a business need to register for GST?
Find out when a small business may need to register for GST and what the ATO says about registration timing.
Summary
A business generally needs to register for GST when it meets the ATO GST registration requirements, including the relevant turnover threshold. The ATO says registration must occur within a set timeframe once required.
What this means
GST registration depends on GST turnover and business circumstances. Some businesses may choose to register voluntarily even if not required, but voluntary registration also creates GST reporting obligations.
A business needs an ABN before registering for GST.
Typical actions
- Estimate current and projected GST turnover.
- Check the ATO registration rules.
- Register within the required timeframe if required.
- Update invoices and systems after registration.
- Lodge BAS as required.
Official ATO sources
Last checked: 20 June 2026
Registering for GST
Explains when and how to register for GST.
GST
Main ATO GST information hub.
Business activity statements
Explains BAS reporting after registration.
Related questions
- What is GST?
- What is a BAS?
- What records does a business need to keep?
- What business expenses can be claimed?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
Need help understanding this in plain English?
Try the Tax Clarity App for a plain-English answer.